Ivy Manufacturing produces ketchup in a production process whereby units are indistinguishable from one another. The company uses process costing to calculate the cost of its products and also employs the FIFO method in its calculations.

The following information is available for August:

	Beginning work in process		Current period
Materials	$	5,880	$	25,333
Conversion costs		19,860		72,420
Total costs	$	25,740	$	97,753

Gallons of ketchup in process on August 1 (30% complete)*	11,800
Gallons of Ketchup completed and transferred out during August	49,600
Gallons of Ketchup in process on August 31 (10% complete)*	13,900
*All materials are added at the beginning of the process.

Fill in the calculation of cost per unit and the following proof using the first in, first out method. Round cost per unit to three decimal places.

Calculation of cost per unit
Cost element	Current period cost	Beginning WIP equiv. units (to be completed)	Started & completed equivalent units	Ending WIP equivalent Units	Current total equivalent units	Cost per unit
Materials	$25,333	?	?	?	?	$ ?
Conversion costs	72,420	?	?	?	?	$ ?
	$97,753					$ ?

Calculate the cost of:

Completed units:

Ending WIP: